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Tax household (dwelling)
Definition
A tax household is a household comprising the grouped tax households listed in the same dwelling (excluding collective housing). Its existence in a given year depends on the simultaneous presence of an income tax return (known as declaration n°2042) and occupation of an identified dwelling for tax on furnished accommodation.
For example, a couple of concubines in which each person completes their own income tax return is a single tax household because they are listed in the same dwelling, even though they are two distinct taxpayers in the sense of the tax office.
The following are excluded from tax households :
- Households made up of persons who are not fiscally independent (most often, students). These persons are counted in the household where they are declared as dependents (households of their parent(s) in the case of students) ;
- Taxpayers living in collective dwellings (workers' hostels, retirement homes, remand establishments, etc.) ;
- The homeless.
Note
The tax household does not necessarily correspond to the usual notions of a household (whether in the sense of the population census or that of household surveys).
